Watch the tutorial on Ethical Decision Making: Corporate Governance, Accounting, and Finance || Business Ethics
This tutorial covers the following issues:
The role of accountants and other professionals as “gatekeepers.”
How conflicts of interest can arise for business professionals,
The requirements of the Sarbanes-Oxley Act,
The COSO framework,
The “control environment” and the means by which ethics and culture can impact that environment,
The legal obligations of a member of a board of directors,
The ethical obligations of a member of a board of directors,
Conflicts of interest in financial markets and the ways in which they may be alleviated,
Conflicts of interest in governance created by excessive executive compensation,
Insider trading and evaluate its potential for unethical behavior,

свернуть